Fiscal Effect of VAT Control Statement - Case Study of the Czech Republic
This article first aims to identify the final fiscal amount of the VAT control statement in the selected region and then to transform it to determine the theoretical fiscal amount in the entire Czech Republic. The second goal is to identify a possible impact of VAT control statements on tax evasion....
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Mendel University Press
2021-07-01
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| coleção: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Assuntos: | |
| Acesso em linha: | https://acta.mendelu.cz/artkey/acu-202103-0007_fiscal-effect-of-vat-control-statement-case-study-of-the-czech-republic.php |
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